FRoSTA Aktiengesellschaft Cash Flow Statement

Financials in millions EUR. Fiscal year is January - December.

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	37.02	41.97	34.05	24.3	28.63
Depreciation & Amortization	20.42	20.41	20.48	20.32	18.45
Loss (Gain) From Sale of Assets	0.04	-0.01	-0.04	-0.04	-0.02
Other Operating Activities	-0.74	11.29	17.08	1.79	-3
Change in Inventory	-28.61	2.49	18.58	-57.12	-28.15
Change in Accounts Payable	19.3	-3.06	28.13	8.66	14.03
Operating Cash Flow	47.42	73.08	118.27	-2.09	29.94
Operating Cash Flow Growth	-35.10%	-38.21%	-	-	-45.41%
Capital Expenditures	-20.04	-11.35	-17.77	-19.56	-13
Sale of Property, Plant & Equipment	0.41	0.01	0.01	-	0.01
Sale (Purchase) of Intangibles	-2.61	-1.88	-1.79	-1.57	-1.97
Investment in Securities	-	-	-	-	0.78
Other Investing Activities	2.94	2.83	0.81	-	0.11
Investing Cash Flow	-19.3	-10.4	-18.74	-21.13	-14.08
Long-Term Debt Issued	-	-	-	33.05	-
Total Debt Issued	-	-	-	33.05	-
Long-Term Debt Repaid	-3.93	-4.79	-5	-4.58	-14.74
Total Debt Repaid	-3.93	-4.79	-5	-4.58	-14.74
Net Debt Issued (Repaid)	-3.93	-4.79	-5	28.47	-14.74
Issuance of Common Stock	6.14	2.24	1.66	1.78	3.39
Repurchase of Common Stock	-6.51	-1.98	-1.6	-2.21	-3.39
Common Dividends Paid	-16.33	-13.6	-10.88	-10.89	-10.9
Other Financing Activities	-1.44	-0.94	-1.12	-	-
Financing Cash Flow	-22.07	-19.08	-16.93	17.14	-25.64
Foreign Exchange Rate Adjustments	0.11	0.05	0.06	-0.03	-0.03
Net Cash Flow	6.17	43.65	82.66	-6.11	-9.81
Free Cash Flow	27.39	61.72	100.51	-21.65	16.94
Free Cash Flow Growth	-55.63%	-38.59%	-	-	-58.63%
Free Cash Flow Margin	4.02%	9.67%	15.72%	-3.74%	3.21%
Free Cash Flow Per Share	4.02	9.06	14.75	-3.18	2.49
Cash Interest Paid	1.44	0.94	1.12	0.59	0.29
Cash Income Tax Paid	2.19	-9.66	-3.9	6.9	11.34
Levered Free Cash Flow	35.06	53.5	80.98	-31.69	11.88
Unlevered Free Cash Flow	35.57	54.1	81.66	-31.3	12.12
Change in Working Capital	-9.32	-0.58	46.71	-48.46	-14.12

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.